绩效预算改革中政府部门行为与观念的差异: 基于Ａ市的个案分析

This research explores performance budget reform by analyzing the different behaviors and attitudes of government departments. What are the differences of behaviors and attitudes during the process of performance budget reform? What are the main factors that lead to these differences? This research answers these questions by examining the case of A City in Guangdong Province. Practicing the reform over ten years, government departments in A city have developed significantly different behaviors and attitudes. While several departments actively participate in the reform, others are resistant to it. We argue that the behaviors and attitudes of government departments are affected by the organizational environment. Four main factors that lead to the differences are also identified: the relative organizational power of expenditure departments; frequencies of their participation in performance evaluation; strategies of the Bureau of Finance; and, supervision selections of the local People’s Congress. Finally, this paper discusses the theoretical and practical implications of our findings.